Circular No. 179 of the Tax Procedure Law on the postponement of certain obligations of taxpayers in earthquake zones has been published on the website of the Tax Administration.
Accordingly, the filing deadlines apply to some declarations and notices required to be filed by taxpayers in İslahiye and Nurdağı districts of Adıyaman, Hatay, Kahramanmaraş, Malatya and Gaziantep in which force majeure has been declared, as well as taxpayers who are considered force majeure been redefined.
The payment deadlines have been extended until January 23, 2025
The payment deadlines for stamp duty returns and taxes accrued thereon, which must be filed by December 26, have been extended to January 20, 2025, and the payment deadlines for withholding and premium service returns and taxes accrued thereon have been extended to January 23, 2025.
The payment of VAT returns and accrued taxes to be submitted by taxpayers by December 30 has been postponed to January 24, and the payment deadline for VAT returns and accrued taxes submitted by those responsible for withholding taxes from Responsible to taxpayers was postponed to January 24th was postponed to January 21st.
The period for creating and signing e-ledgers for taxpayers included in the e-book application and whose force majeure situation ended on November 30, and the period for uploading electronic ledgers and certificate files included in the information processing of the Revenue Administration The system was extended during the same period until January 31, 2025.
The deadlines for the submission of VAT returns and Ba-Bs reports as well as for the payment of the taxes due on the basis of these returns have also been newly set, which must be submitted from the date of force majeure to the date of the end of the force majeure.
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